Essays about: "IAS"
Showing result 16 - 20 of 140 essays containing the word IAS.
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16. Credit Loss Accounting and Value Relevance: A Comparative Study of Accounting Standards in European Banks
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : By comparing the value relevance of the incurred credit loss model under IAS 39 and the expected credit loss model under IFRS 9 we investigate whether the IASB has succeeded with its goal of improving accounting relevance and quality through the implementation of IFRS 9 and contributed to investors gaining better and more relevant information. Using a modified version of the Ohlson (1995) valuation framework on a sample of 163 European banks (3 756 unique observation) between 2010 and 2020, we find that credit loss accounting under IFRS 9 is more value relevant than under IAS 39, and that the IASB thus has succeeded in this regard. READ MORE
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17. Investigating gender stereotypes in the media : A Natural Language Processing approach to understanding gender disparities in the reporting of football
University essay from Linköpings universitet/Institutet för analytisk sociologi, IAS; Linköpings universitet/Filosofiska fakultetenAbstract : Sports can be an important factor in defining gender identity. However, sports are generally perceived as a masculine activity, especially when they are highly physical. In turn, this negatively impacts women who want to partake in such activities. READ MORE
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18. Värdering av bolagsmark : Företag och värderares syn på olika värderingsmetoder
University essay from SLU/Dept. of Forest EconomicsAbstract : Varje år redovisar skogsbolagen sina tillgångar i sin årsredovisning. Tidigare har företagen använt sig av bokfört värde men i och med att flera stora skogsaffärer har genomförts på marknaden har många skogsbolag gått över till att redovisa sina skogligatillgångar till verkligt värde (marknadsvärdet). READ MORE
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19. Disclosure of Goodwill Impairment-Testing in a time of Great Uncertainty - a Study on Large Public European Firms
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : In this paper, we investigate firms' disclosure quality of goodwill impairment-testing under IAS 36, and whether it changes when there is a sudden increase in uncertainty in the macroeconomic environment, as experienced during the Covid-19 crisis in 2020. We define disclosure quality as the transparency in the reporting of the goodwill impairment-testing process and we proxy this as the width of information components disclosed under IAS 36. READ MORE
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20. The impact of IFRS 13 implementation on information asymmetry and liquidity in Nordic real estate markets
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering; Handelshögskolan i Stockholm/Institutionen för marknadsföring och strategiAbstract : The overall objective of financial reporting is to provide information that is useful for investors and other stakeholders. The implementation of the International Accounting Standard 40 (IAS 40) in 2005 by public companies in the EU securities market required firms to disclose the fair value of their investment properties. READ MORE
